Section 34B — Appeal.

¹[34B. Appeal.—(1) Whoever aggrieved by an order of the adjudicating officer under section 34A may, within thirty days from the date of receipt of such order, prefer an appeal to the Commissioner or Collector of the Division or before any officer equivalent in rank designated as such by the Administrator of the Union territory concerned as an appellate authority.

(2) An appeal may be admitted after the expiry of the period of thirty days, if the appellant satisfies the appellate authority that he had sufficient cause for not preferring the appeal within that period.

(3) The appellate authority may, after giving the parties to the appeal an opportunity of being heard, pass such order as he may think fit.

(4) An appeal under sub-section (1) shall be disposed of within sixty days from the date of filing.

(5) If penalty imposed by the adjudicating officer under sub-section (1) of section 34A or by an order of the appellate authority under sub-section (3) of this section, as the case may be, is not deposited, the amount shall be recovered as an arrear of land revenue.]